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HMRC internal manual

VAT Welfare

HM Revenue & Customs
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Welfare services: law

Note (6):

In item 9 “welfare services” means services which are directly connected with -

  1. the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,
  2. the care or protection of children and young persons, ….

And, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.

Historical Position

Welfare services have a specific definition for VAT purposes. Note (6) to Group 7 gives the legal definition of welfare services. The present Note (6) was substituted by SI 2002/762, and took effect from 21 March 2002. Before that date Note (6)(b) did not contain the word care.